A registered motor vehicle is every vehicle which is self-propelled (such as cars, trucks, motorcycles and motor homes) and every vehicle designed to run upon the highways which is pulled by a self-propelled vehicle (such as trailers). This does not include mopeds.
All registered motor vehicles are listed by the Assessor from information provided by the NC Division of Motor Vehicles including name and address after the renewal of a registration or purchase of a new registration. The county tax office is not notified of name or address changes after a renewal is made. Approximately four (4) months after a registration takes place, an individual bill will be issued by the Tax Assessor's Office for each vehicle registered.
The owner of a classified motor vehicle who does not register the vehicle or does not renew the registration of the vehicle on or before the expiration date of the current registration shall list the vehicle for taxes with the assessor of the county in which the vehicle is located on or before January 31 following the date the unregistered vehicle is acquired or, in the case of a registration that is not renewed, January 31 following the date the registration expires, and on or before January 31 of each succeeding year that the vehicle is unregistered.
Statements issued for each registered motor vehicle's property tax are separate and apart from any other property tax bill including real estate and become due the first day of the fourth month after registration. Taxes are past due on the first day of the fifth month after registration. Accounts that are past due are assessed an interest charge of 5% for the first month delinquent and 3/4% of the tax due each month thereafter. Failure to pay registered motor vehicle bills after the eighth month when they first become due, will result in the enforcement of a "block" to the registration. If this occurs, the NC Division of Motor Vehicles is required to not issue a renewal card for that particular vehicle. Proof of payment is then required before renewal can take place.
The date of registration is the listing date for each vehicle and begins a twelve month "tax year" for the vehicle. Because registered vehicle billing is based on the date of registration, you may not receive a bill on every registered vehicle you own at the same time.
The owner of a classified motor vehicle must file an appeal with the assessor within 30 days after the date of the tax notice. Filing an appeal does not extend to the time period for payment of the notice. Interest will accrue from the date the bill becomes past due.
An owner who appeals the listing, valuation, or assessment of a classified motor vehicle shall pay the tax on the vehicle when due, subject to a full or partial refund if the appeal is decided in the owner's favor.
Also refer to the information on your tax bill for additional help.
Taxes due on Registered Motor Vehicles are no longer included in real property statements. Therefore, your mortgage company will not receive a bill for your motor vehicles.